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关于构建合理的地方税体系的探讨
引用本文:王高峰.关于构建合理的地方税体系的探讨[J].财务与金融,2014(4):51-53.
作者姓名:王高峰
作者单位:中国人民银行重庆营业管理部,重庆401147
摘    要:加快改革财税体制,是新一轮经济体制改革的突破口,地方税体系构建是其中重要一环。当前我国地方税体系存在税权划分不科学、主体税种缺失、法治建设滞后等问题,本文结合国际相关经验,提出了构建和完善地方税体系的建议。

关 键 词:地方税体系  国际经验  建议

Discussion on the Construction of Reasonable Local Tax System
WANG Gao-feng.Discussion on the Construction of Reasonable Local Tax System[J].Accounting and Finance,2014(4):51-53.
Authors:WANG Gao-feng
Institution:WANG Gao-feng (Chongqing Operation Office, People's Bank of China, Chongqing 401147)
Abstract:Accelerate the reform of the taxation system is a breakthrough in a new round of economic reform, while the construction of local tax system is one important part. China's current tax system has the following problems: the local tax and authority division is unscientific, missing the main taxes, the rule of law lags behind other issues and etc. This paper combines with international experience and makes recommendations to build and improve local tax system.
Keywords:Local Tax System  International Experience  Suggestion
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